Department Shad no work in process at the beginning of the period. It added 13.400 units of direct materials during the period at a cost of $93,800; 10,050 units were completed during the period; and 3,350 units were 24% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $56,600 and factory overhead was $9,000 The total conversion costs for the period were a. 347.500 b. $9,000 C. $65,500 d. $56600 O e USE